26 U.S.C. § 4672. Definitions and special rules

1. (a)
   (a)

   Taxable substance

   For purposes of this subchapter—

   1. (1)
      (a)(1)

      In general

      The term “taxable substance” means any substance which, at the time of sale or use by the importer, is listed as a taxable substance by the Secretary for purposes of this subchapter.
   2. (2)
      (a)(2)

      Determination of substances on list

      A substance shall be listed under paragraph (1) if—

      1. (A)
         (a)(2)(A)the substance is contained in the list under paragraph (3), or
      2. (B)
         (a)(2)(B)the Secretary determines, in consultation with the Administrator of the Environmental Protection Agency and the Commissioner of U.S. Customs and Border Protection, that taxable chemicals constitute more than 50 percent of the weight (or more than 50 percent of the value) of the materials used to produce such substance (determined on the basis of the predominant method of production).

      If an importer or exporter of any substance requests that the Secretary determine whether such substance be listed as a taxable substance under paragraph (1) or be removed from such listing, the Secretary shall make such determination within 180 days after the date the request was filed.
   3. (3)
      (a)(3)

      Initial list of taxable substances

      Cumene	Methylene chloride
      Styrene	Polypropylene
      Ammonium nitrate	Propylene glycol
      Nickel oxide	Formaldehyde
      Isopropyl alcohol	Acetone
      Ethylene glycol	Acrylonitrile
      Vinyl chloride	Methanol
      Polyethylene resins, total	Propylene oxide
      Polybutadiene	Polypropylene resins
      Styrene-butadiene, latex	Ethylene oxide
      Styrene-butadiene, snpf	Ethylene dichloride
      Synthetic rubber, not containing fillers	Cyclohexane
      Urea	Isophthalic acid
      Ferronickel	Maleic anhydride
      Ferrochromium nov 3 pct	Phthalic anhydride
      Ferrochrome ov 3 pct. carbon	Ethyl methyl ketone
      Unwrought nickel	Chloroform
      Nickel waste and scrap	Carbon tetrachloride
      Wrought nickel rods and wire	Chromic acid
      Nickel powders	Hydrogen peroxide
      Phenolic resins	Polystyrene homo­polymer resins
      Polyvinylchloride resins	Melamine
      Polystyrene resins and copolymers	Acrylic and methacrylic acid resins
      Ethyl alcohol for nonbeverage use	Vinyl resins
      Ethylbenzene	Vinyl resins, NSPF.

   4. (4)
      (a)(4)

      Modifications to list

      The Secretary shall add to the list under paragraph (3) substances which meet either the weight or value tests of paragraph (2)(B) and may remove from such list only substances which meet neither of such tests.
2. (b)
   (b)

   Other definitions

   For purposes of this subchapter—

   1. (1)
      (b)(1)

      Importer

      The term “importer” means the person entering the taxable substance for consumption, use, or warehousing.
   2. (2)
      (b)(2)

      Taxable chemicals; United States

      The terms “taxable chemical” and “United States” have the respective meanings given such terms by section 4662(a).
3. (c)
   (c)

   Disposition of revenues from Puerto Rico and the Virgin Islands

   The provisions of subsections (a)(3) and (b)(3) of section 7652 shall not apply to any tax imposed by section 4671.